英文財務諸表における勘定科目の一覧表（日本語vs英語）
Accounts title (Cash Flow Statement)
| Japanese | English |
| キャッシュ・フロー計算書 | Statements of cash flows |
| 営業活動によるキャッシュ・フロー | Net cash provided by (used in) operating activities |
| 減価償却費 | Depreciation and amortization |
| 減損損失 | Impairment loss |
| のれん償却額 | Amortization of goodwill |
| 貸倒引当金の増減額（△は減少） | Increase (decrease) in allowance for doubtful accounts |
| 受取利息及び受取配当金 | Interest and dividends income |
| 支払利息 | Interest expenses |
| 為替差損益（△は益） | Foreign exchange losses (gains) |
| 持分法による投資損益（△は益） | Equity in (earnings) losses of affiliates |
| 有形固定資産売却損益（△は益） | Loss (gain) on sales of property, plant and equipment |
| 売上債権の増減額（△は増加） | Decrease (increase) in notes and accounts receivable-trade |
| たな卸資産の増減額（△は増加） | Decrease (increase) in inventories |
| 仕入債務の増減額（△は減少） | Increase (decrease) in notes and accounts payable-trade |
| 抱合せ株式消滅差損益（△は益） | Loss (gain) on extinguishment of tie-in shares |
| 長期前払費用償却額 | Amortization of long-term prepaid expenses |
| 繰延資産償却額 | Amortization of deferred assets |
| 負ののれん償却額 | Amortization of negative goodwill |
| 賞与引当金の増減額（△は減少） | Increase (decrease) in provision for bonuses |
| 製品保証引当金の増減額（△は減少） | Increase (decrease) in provision for product warranties |
| 役員退職慰労引当金の増減額（△は減少） | Increase (decrease) in provision for directors' retirement benefits |
| 役員賞与引当金の増減額（△は減少） | Increase (decrease) in provision for directors' bonuses |
| 退職給付引当金の増減額（△は減少） | Increase (decrease) in provision for retirement benefits |
| 特別修繕引当金の増減額（△は減少） | Increase (decrease) in provision for special repairs |
| ポイント引当金の増減額（△は減少） | Increase (decrease) in provision for point card certificates |
| 工事損失引当金の増減額（△は減少） | Increase (decrease) in provision for loss on construction contracts |
| 債務保証損失引当金の増減額（△は減少） | Increase (decrease) in provision for loss on guarantees |
| 受注損失引当金の増減額（△は減少） | Increase (decrease) in provision for loss on order received |
| 投資損失引当金の増減額（△は減少） | Increase (decrease) in allowance for investment loss |
| 返品調整引当金の増減額（△は減少） | Increase (decrease) in provision for sales returns |
| 店舗閉鎖損失引当金の増減額（△は減少） | Increase (decrease) in provision for loss on store closing |
| 関係会社整理損失引当金の増減額（△は減少） | Increase (decrease) in provision for loss on liquidation of subsidiaries and affiliates |
| 事業整理損失引当金の増減額（△は減少） | Increase (decrease) in provision for loss on business liquidation |
| 投資有価証券売却及び評価損益（△は益） | Loss (gain) on sales and valuation of investment securities |
| 投資有価証券評価損益（△は益） | Loss (gain) on valuation of investment securities |
| 投資有価証券償還損益（△は益） | Loss (gain) on redemption of investment securities |
| 関係会社株式売却損益（△は益） | Loss (gain) on sales of stocks of subsidiaries and affiliates |
| 関係会社株式評価損 | Loss on valuation of stocks of subsidiaries and affiliates |
| 子会社株式売却損益（△は益） | Loss (gain) on sales of subsidiaries' stocks |
| デリバティブ評価損益（△は益） | Loss (gain) on valuation of derivatives |
| 金利スワップ評価損益（△は益） | Loss (gain) on valuation of interest swap |
| 固定資産売却損益（△は益） | Loss (gain) on sales of noncurrent assets |
| 固定資産除却損 | Loss on retirement of noncurrent assets |
| 固定資産除売却損益（△は益） | Loss (gain) on sales and retirement of noncurrent assets |
| 固定資産処分損益（△は益） | Loss (gain) on disposal of noncurrent assets |
| 電話加入権評価損 | Loss on valuation of telephone subscription right |
| 施設利用権評価損 | Loss on valuation of right of using facilities |
| 出資金評価損 | Loss on valuation of investments in capital |
| 投資事業組合運用損益（△は益） | Loss (gain) on investments in partnership |
| 匿名組合投資損益（△は益） | Loss (gain) on investments in silent partnership |
| ゴルフ会員権評価損 | Loss on valuation of golf club memberships |
| ゴルフ会員権売却損益（△は益） | Loss (gain) on sales of golf club memberships |
| 会員権売却損益（△は益） | Loss (gain) on sales of membership |
| 会員権評価損 | Loss on valuation of membership |
| 支払利息及び社債利息 | Interest expenses paid on loans and bonds |
| 社債発行費 | Bond issuance cost |
| 社債発行費償却 | Amortization of bond issuance cost |
| 新株発行費 | Stock issuance cost |
| 新株発行費償却 | Amortization of deferred stock issuance cost |
| 株式交付費 | Stock issuance cost |
| 株式交付費償却 | Amortization of stock issuance cost |
| 株式公開費用 | Going public expenses |
| 債務免除益 | Gain on forgiveness of debt |
| 持分変動損益（△は益） | Loss (gain) on change in equity |
| 関係会社清算損益（△は益） | Loss (gain) on liquidation of subsidiaries and affiliates |
| 子会社清算損益（△は益） | Loss (gain) on liquidation of subsidiaries |
| 事業譲渡損益（△は益） | Loss (gain) on transfer of business |
| 店舗閉鎖損失 | Loss on store closings |
| 退職給付信託設定損益（△は益） | Loss (gain) on securities contribution to employees' retirement benefits trust |
| 営業債権の増減額（△は増加） | Decrease (increase) in operating receivables |
| 営業債務の増減額（△は減少） | Increase (decrease) in operating debt |
| 立替金の増減額（△は増加） | Decrease (increase) in advances paid |
| 前受収益の増減額（△は減少） | Increase (decrease) in unearned revenue |
| 前受金の増減額（△は減少） | Increase (decrease) in advances received |
| 前渡金の増減額（△は増加） | Decrease (increase) in advance payments |
| 前払費用の増減額（△は増加） | Decrease (increase) in prepaid expenses |
| 保険積立金の増減額（△は増加） | Decrease (increase) in insurance funds |
| 未収消費税等の増減額（△は増加） | Decrease (increase) in consumption taxes refund receivable |
| 未収入金の増減額（△は増加） | Decrease (increase) in accounts receivable-other |
| 未払金の増減額（△は減少） | Increase (decrease) in accounts payable-other |
| 未払費用の増減額（△は減少） | Increase (decrease) in accrued expenses |
| 未払債務の増減額（△は減少） | Increase (decrease) in accrued liabilities |
| 預り金の増減額（△は減少） | Increase (decrease) in deposits received |
| リース債権の増減額（△は増加） | Decrease (increase) in lease receivables |
| リース債務の増減額（△は減少） | Increase (decrease) in lease obligations |
| リース投資資産の増減額（△は増加） | Decrease (increase) in lease investment assets |
| その他の流動資産の増減額（△は増加） | Decrease (increase) in other current assets |
| その他の流動負債の増減額（△は減少） | Increase (decrease) in other current liabilities |
| その他の固定資産の増減額（△は増加） | Decrease (increase) in other noncurrent assets |
| その他の固定負債の増減額（△は減少） | Increase (decrease) in other noncurrent liabilities |
| 預り敷金及び保証金の返還による支出 | Repayments of lease and guarantee deposits received |
| 預り敷金及び保証金の受入による収入 | Proceeds from lease and guarantee deposits received |
| 利息及び配当金の受取額 | Interest and dividends income received |
| 利息の支払額 | Interest expenses paid |
| 利息の受取額 | Interest income received |
| 法人税等の支払額 | Income taxes paid |
| 法人税等の還付額 | Income taxes refund |
| 投資活動によるキャッシュ・フロー | Net cash provided by (used in) investment activities |
| 有価証券の取得による支出 | Purchase of short-term investment securities |
| 有価証券の売却による収入 | Proceeds from sales of short-term investment securities |
| 有形固定資産の取得による支出 | Purchase of property, plant and equipment |
| 有形固定資産の売却による収入 | Proceeds from sales of property, plant and equipment |
| 投資有価証券の取得による支出 | Purchase of investment securities |
| 投資有価証券の売却による収入 | Proceeds from sales of investment securities |
| 貸付けによる支出 | Payments of loans receivable |
| 貸付金の回収による収入 | Collection of loans receivable |
| 有価証券の売却及び償還による収入 | Proceeds from sales and redemption of securities |
| 有価証券の償還による収入 | Proceeds from redemption of securities |
| 投資有価証券の償還による収入 | Proceeds from redemption of investment securities |
| 無形固定資産の取得による支出 | Purchase of intangible assets |
| 無形固定資産の売却による収入 | Proceeds from sales of intangible assets |
| ゴルフ会員権の取得による支出 | Purchase of golf club memberships |
| ゴルフ会員権の売却による収入 | Proceeds from sales of golf club memberships |
| 会員権の取得による支出 | Purchase of memberships |
| 会員権の売却による収入 | Proceeds from sales of membership |
| 関係会社貸付けによる支出 | Payments of loans receivable to subsidiaries and affiliates |
| 関係会社出資金の払込による支出 | Payments for investments in capital of subsidiaries and affiliates |
| 関係会社の整理による収入 | Proceeds from liquidation of subsidiaries and affiliates |
| 建設協力金の支払による支出 | Payments of construction assistance fund receivables |
| 建設協力金の回収による収入 | Collection of construction assistance fund receivables |
| 定期預金の増減額（△は増加） | Decrease (increase) in time deposits |
| 定期預金の預入による支出 | Payments into time deposits |
| 定期預金の払戻による収入 | Proceeds from withdrawal of time deposits |
| 子会社の清算による収入 | Proceeds from liquidation of subsidiaries |
| 子会社株式の取得による支出 | Purchase of investments in subsidiaries |
| 子会社株式の売却による収入 | Proceeds from sales of investments in subsidiaries |
| 子会社の自己株式の取得による支出 | Purchase of treasury stock of subsidiaries in consolidation |
| 関係会社株式の取得による支出 | Purchase of stocks of subsidiaries and affiliates |
| 関係会社株式の売却による収入 | Proceeds from sales of stocks of subsidiaries and affiliates |
| 事業譲渡による収入 | Proceeds from transfer of business |
| 出資金の払込による支出 | Payments for investments in capital |
| 出資金の回収による収入 | Collection of investments in capital |
| 出資金の売却による収入 | Proceeds from sales of investments in capital |
| 出資金の分配による収入 | Proceeds from share of profits on investments in capital |
| 親会社株式の売却による収入 | Proceeds from sales of stocks of parent company |
| 短期貸付金の増減額（△は増加） | Decrease (increase) in short-term loans receivable |
| 短期貸付けによる支出 | Payments of short-term loans receivable |
| 短期貸付金の回収による収入 | Collection of short-term loans receivable |
| 長期貸付けによる支出 | Payments of long-term loans receivable |
| 長期貸付金の回収による収入 | Collection of long-term loans receivable |
| 匿名組合出資金の払込による支出 | Payments for investments in silent partnership |
| 匿名組合出資金の払戻による収入 | Proceeds from withdrawal of investments in silent partnership |
| 信託受益権の取得による支出 | Purchase of trust beneficiary right |
| 信託受益権の償還による収入 | Proceeds from redemption of trust beneficiary right |
| 信託受益権の売却による収入 | Proceeds from sales of trust beneficiary right |
| 保険積立金の積立による支出 | Purchase of insurance funds |
| 保険積立金の解約による収入 | Proceeds from cancellation of insurance funds |
| 保険積立金の払戻による収入 | Proceeds from maturity of insurance funds |
| 差入保証金の差入による支出 | Payments for guarantee deposits |
| 差入保証金の回収による収入 | Proceeds from collection of guarantee deposits |
| 敷金の差入による支出 | Payments for lease deposits |
| 敷金の回収による収入 | Collection of lease deposits |
| 長期前払費用の取得による支出 | Purchase of long-term prepaid expenses |
| 連結の範囲の変更を伴う子会社株式の取得による支出 | Purchase of investments in subsidiaries resulting in change in scope of consolidation |
| 連結の範囲の変更を伴う子会社株式の取得による収入 | Proceeds from purchase of investments in subsidiaries resulting in change in scope of consolidation |
| 連結の範囲の変更を伴う子会社株式の売却による支出 | Payments for sales of investments in subsidiaries resulting in change in scope of consolidation |
| 連結の範囲の変更を伴う子会社株式の売却による収入 | Proceeds from sales of investments in subsidiaries resulting in change in scope of consolidation |
| 財務活動によるキャッシュ・フロー | Net cash provided by (used in) financing activities |
| 短期借入れによる収入 | Increase in short-term loans payable |
| 短期借入金の返済による支出 | Decrease in short-term loans payable |
| 短期借入金の純増減額（△は減少） | Net increase (decrease) in short-term loans payable |
| 長期借入れによる収入 | Proceeds from long-term loans payable |
| 長期借入金の返済による支出 | Repayment of long-term loans payable |
| 社債の発行による収入 | Proceeds from issuance of bonds |
| 社債の償還による支出 | Redemption of bonds |
| 株式の発行による収入 | Proceeds from issuance of common stock |
| 配当金の支払額 | Cash dividends paid |
| 借入金の返済による支出 | Repayments of loans payable |
| 借入れによる収入 | Proceeds from loans payable |
| 少数株主からの払込みによる収入 | Proceeds from stock issuance to minority shareholders |
| 少数株主への配当金の支払額 | Cash dividends paid to minority shareholders |
| リース債務の返済による支出 | Repayments of lease obligations |
| ファイナンス・リース債務の返済による支出 | Repayments of finance lease obligations |
| 長期未払金の返済による支出 | Payments for long-term accounts payable-other |
| ストックオプションの行使による収入 | Proceeds from exercise of stock option |
| 自己株式の取得による支出 | Purchase of treasury stock |
| 自己株式の処分による収入 | Proceeds from disposal of treasury stock |
| 自己株式の売却による収入 | Proceeds from sales of treasury stock |
| 新株予約権の行使による株式の発行による収入 | Proceeds from issuance of stock resulting from exercise of subscription rights to shares |
| 新株予約権付社債の発行による収入 | Proceeds from issuance of bonds with subscription rights to shares |
| 新株予約権の発行による収入 | Proceeds from issuance of subscription rights to shares |
| 割賦債務の返済による支出 | Repayments of installment payables |
| 現金及び現金同等物に係る換算差額 | Effect of exchange rate change on cash and cash equivalents |
| 現金及び現金同等物の増減額（△は減少） | Net increase (decrease) in cash and cash equivalents |
| 新規連結に伴う現金及び現金同等物の増加額 | Increase in cash and cash equivalents from newly consolidated subsidiary |
| 連結除外に伴う現金及び現金同等物の減少額 | Decrease in cash and cash equivalents resulting from exclusion of subsidiaries from consolidation |
| 連結の範囲の変更に伴う現金及び現金同等物の増減額（△は減少） | Increase (decrease) in cash and cash equivalents resulting from change of scope of consolidation |
| 合併に伴う現金及び現金同等物の増加額 | Increase in cash and cash equivalents resulting from merger |
| 連結子会社の合併による現金及び現金同等物の増減額（△は減少） | Increase (decrease) in cash and cash equivalents resulting from merger of subsidiaries |
| 非連結子会社との合併に伴う現金及び現金同等物の増加額 | Increase in cash and cash equivalents resulting from merger with unconsolidated subsidiaries |
| 現金及び現金同等物の残高 | Cash and cash equivalents |